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- Description
- Request to repeal and replace business and occupations tax code
- Disposition
-
Codified
- Adoption Date
- 2002
- Files Available
- Affecting
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6.05.010, Purpose
(Amended)
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6.05.015, Application of chapter
(Amended)
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6.05.020, Definitions
(Amended)
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6.05.025, Business registration – Terms – Application
(Amended)
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6.05.030, Business registration – Nontransferability – Separate registration required – Contents – Change of location
(Amended)
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6.05.040, When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns
(Amended)
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6.05.050, Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks
(Amended)
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6.05.060, Records to be preserved – Examination – Estoppel to question assessment
(Amended)
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6.05.070, Accounting methods
(Amended)
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6.05.080, Public work contracts – Payment of fee and tax before final payment for work
(Amended)
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6.05.090, Underpayment of tax, interest or penalty – Interest – Limitations
(Amended)
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6.05.100, Overpayment of tax, penalty or interest – Credit or refund – Interest rate – Statute of limitations
(Amended)
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6.05.110, Late payment – Disregard of written instruction – Evasion – Penalties
(Amended)
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6.05.120, Cancellation of penalties
(Amended)
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6.05.130, Taxpayer quitting business – Liability of successor
(Amended)
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6.05.140, Administrative appeal
(Amended)
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6.05.150, Judicial review of hearing examiner decision
(Amended)
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6.05.160, Director to make rules
(Amended)
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6.05.170, Ancillary allocation authority of director
(Amended)
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6.05.180, Mailing of notices
(Amended)
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6.05.190, Tax declared additional
(Amended)
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6.05.200, Public disclosure – Confidentiality – Information sharing
(Amended)
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6.05.210, Tax constituted debt
(Amended)
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6.05.220, Unlawful actions – Violation – Penalties
(Amended)
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6.05.230, Denial, suspension or revocation of business registration
(Amended)
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6.05.240, Closing agreement provisions
(Amended)
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6.05.250, Charge-off of uncollectable taxes
(Amended)
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6.05.260, Severability
(Amended)